what is the cost of units completed and transferred out to testing department?

At Pablo Company, direct materials (DM) are added at the start of the process and conversion costs (CC) are added evenly during the process. Company is using FIFO Method. The following is given for a cooking department for month of May: Inspection occurs when production is 100 percent completed. Normal spoilage is 4 percent of good units that successfully pass the inspection point in current month. The following cost data re available: Beginning Work in Process Costs: DM \$216,000; CC $27,000 Costs added during current period: DM $1346,800; CC $234,880 What is the cost of units completed and transferred out to Testing Department